出口退税政策对企业内销行为的影响分析  

An Empirical Analysis on the Nexus of Export Tax Rebate and Firm’s Domestic Sales

作　　者：刘晴[1] 裴斐 王开[2] LIU Qing;PEI Fei;WANG Kai(School of Economics,Hefei University of Technology,Hefei Anhui 230601;Collaborative Innovation Center of China Pilot Free Trade Zone,Shanghai University of Finance and Economics,Shanghai 200433)

机构地区：[1]合肥工业大学经济学院,安徽合肥230601 [2]上海财经大学中国自由贸易试验区协同创新中心,上海200433

出　　处：《国际商务（对外经济贸易大学学报）》2020年第3期1-19,共19页INTERNATIONAL BUSINESS

基　　金：国家自然科学基金面上项目“贸易政策不确定性、融资约束异质性与贸易福利效应”(71873044);国家自然科学基金项目“‘二元经济结构’和‘高标准贸易自由化’双重背景下异质性企业转型升级及其社会福利效应研究”(71403076)。

摘　　要：基于企业层面微观数据,以中国下调部分产品的出口退税率为自然实验,使用双重差分法识别出口退税率的变动对异质性企业内销活动以及内外销关系的影响,并进一步考察了出口贸易政策调整带来的福利效应。研究结果显示:企业内销额在出口退税率下降后显著增长,并且这种影响在异质性企业间存在明显差异;出口退税率下降不仅令企业出口数量减少,而且会促使企业内销额增长;出口退税率的下降影响企业内外销选择行为,同时会通过促进就业为本国带来福利增进效应。Based the microdata on the firm level,with the decrease of export rebate rate of partial products in China as the natural experiment,this paper applies differencein-differences method to identify the impact of the change of ETR on the domestic sales and the relationship between domestic sales and exports,and examines the welfare effects brought by the adjustment of export policy.The results show that the domestic sales increases significantly after the decrease of export tax rebate rate,and such influences differ in heterogeneous firms,while the firm’s domestic sales increases with the exports decrease by the decline of export tax rebate rate.Furthermore,the decline of export tax rebate rate not only affects the firm's choice of domestic sales and exports,but also brings the welfare enhancement effect to China through promoting employment.

关 键 词：出口退税 政策调控 内销行为 福利效应 

分 类 号：F752.0[经济管理—国际贸易]